Naresh Chand Jain Huf, New Delhi vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E', NEW DELHI Before Smt. Diva Singh, JM And Sh. N. K. Saini, AM ITA No. 3803/Del/2011 : Asstt. Year : 2002-03 ITA No. 3804/Del/2011 : Asstt. Year : 2003-04 M/s Naresh Chand Jain HUF, Vs Income Tax Officer, C-9/25, Sector-8, Rohini, Ward 30(2) New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AABFN4078Q Assessee by : None Revenue by : Sh. P. Dam Kanunjha, Sr. DR Date of Hearing : 27.05.2015 Date of Pronouncement : 27.05.2015

ORDER Per N. K. Saini, AM:

These appeals by the assessee are directed against the order dated 10.06.2011 of ld. CIT(A)-XXV, New Delhi.

2. During the course of hearing nobody was present on behalf of the assessee. The notice of hearing issued on 30.04.2015 was sent to the assessee at the address mentioned in the impugned order and the assessment order which had not been returned by the postal authority. From the record it is found that on different occasions also, the matter was adjourned at the request of the assessee. It, therefore, appears that the assessee is not interested to prosecute the matter.

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3. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, "VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT'. Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of CIT vs. Multiplan India Ltd., (38 ITD

320)(Del), we treat this appeal as unadmitted.

4. Similar view has been taken by the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR

480) wherein it has been held as under:

"if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference."

5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

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7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeals for non-prosecution.

8. In the result, the appeals filed by the assessee are dismissed. (Order Pronounced in the Court on 27/05/2015)

Sd/- Sd/-

(Diva Singh) (N. K. Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/05/2015 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR